Revision of AFRAC Statement 27: Personnel provisions (UGB)

Topic area:
Status: 18.08.2022 |
Archived
Key words:
Local GAAP
Initiative
Official name
AFRAC-Stellungnahme 27: Personalrückstellungen (UGB) Stellungnahme Rückstellungen für Pensions-, Abfertigungs-, Jubiläumsgeld- und vergleichbare langfristig fällige Verpflichtungen nach den Vorschriften des Unternehmensgesetzbuches
Type
Comment
Level 3 / Other
Initiator
AFRAC
Submitted
20.04.2022
Doc. code
27
Summary
Status
Status

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Current version
Final version
30.06.2022
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
AFRAC Statement 27: Personnel provisions (UGB) (binding, AT)

Source: AFRAC, 27, 2022